TMI Blog2014 (10) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- The State has also filed a counter affidavit, wherein it is stated that an amount of ₹ 55,190/- and collection charges of ₹ 2,822/- were with respect to a demand raised in another revenue recovery proceedings, numbered as RRC 98/2000-01, of the assessment year 1993-94. The present recovery is stated to be on the assessment for the years 1987-88, 1994-95 and the penalty imposed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revity KGST Act ), was conducting business in the name of Devi Fancy and Textiles and Devi Book Stall . The petitioner's contention in the writ petition is that the business was transferred in the name of the 4th respondent, who is his daughter, at the time of her marriage. Thereafter the business was conducted by the 4th respondent and her husband; and, hence, the petitioner has no liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de pursuant to the assessments completed in the year 1987-88 and 1994-95 as also an order of penalty in the year 1993-94. 3. The 4th respondent has filed a counter affidavit, admitting that the business has been released in her favour in the year 1997. However, with respect to the earlier years, it is the contention of the 4th respondent that the registration stood in the name of her father, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent, is of no consequence with respect to the liability under the KGST Act. In such circumstance, the petitioner's contentions fail and the writ petition stands dismissed. The petitioner's contentions against the 4th respondent, his daughter, are left open. 6. However, considering the plea made by the learned counsel for the petitioner regarding the impecunious circumstance of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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